This study investigates the influence of legal systems on corporate social and environmental responsibility. We develop hypotheses based on an integrative framework and control for financial resources and capital structure. The hypotheses are tested using Innovest data on 382 companies from 16 countries for the years 2001 - 2004. The findings demonstrate that legal and economic systems influence corporate social and environmental responsibility. We also provide evidence supporting the hypothesis that capital structure significantly influences corporate responsibility, and show that companies that have a greater number of publicly held shares are more inclined to commit themselves to social and environmental activities.